LIMINGTON — The Maine Supreme Judicial Court, in a 24-page decision handed up a week ago, has affirmed a lower court’s ruling that conservation land is entitled to property tax exemption.

The ruling settles a dispute between the Town of Limington and the Francis Small Heritage Trust regarding the property tax exempt eligibility of the trust’s lands.

The judgment, handed up Aug. 7, overturns a decision of the State Board of Property Tax Review, and affirms a later York County Superior Court decision that the trust is entitled to an exemption as a benevolent and charitable institution.

“We are grateful for the Supreme Judicial Court’s decision,” Francis Small Heritage Trust Executive Director Alison Truesdale said in a prepared statement. “With the judicial proceedings behind us, we are looking forward to focusing once again on the educational programs we conduct on our properties and enhancing public access to the outdoors.”

According to the court’s decision, the trust owns 11 parcels in and around Sawyer Mountain. Three have historically been taxed under the Maine Tree Growth Tax Law. The remaining eight parcels are classified under the Farm and Open Space Tax Law, the documents say, and the open space properties are protected by a third-party, “forever-wild” conservation easement. As well, some of the parcels are further protected by easements held by the Department of Inland Fisheries and Wildlife as part of the Land for Maine’s Future program.

The lands are open to the public year-round, and are used by schools for field trips and environmental education. The land is also used for hunting, fishing, hiking, cross-country skiing, and snowmobiling, and the trust sponsors a scout troop and more, according to the court documents.

The trust also owns a conservation easement on a commercial farm in Parsonsfield.

The trust requested tax abatement on its 11 properties for the 2009 and 2010 tax years.

The Town of Limington denied the trust’s petitions, and it appealed to the State Board of Property Tax Review, which held hearings in 2011. The state board later ruled that the trust was not tax exempt and its activities were not restricted to benevolent and charitable acts, because it engaged in commercial activities like farming and logging. The state also pointed out that eight of the parcels were enrolled in the state’s open space program and already enjoyed tax relief.

The trust had argued that it intended an educational program on sustainable harvesting, with any revenue received to be used in accordance with its mission. The trust appealed the decision to the Superior Court, which overturned the state tax board’s decision.

The Maine Supreme Judicial Court agreed.

“The trust’s purpose is to conserve natural resources for the benefit of the public. The trust has opened its properties to the public year-round, free of charge, and permits school field trips, hunting, fishing, hiking, cross-country skiing and snowmobiling. As the Superior Court determined, the trust essentially operates its properties in the manner of a state park in the Sawyer Mountain region,” the decision states.

Tim Glidden, president of Maine Coast Heritage Trust, a statewide land trust that serves as an information and education resource to the state’s 90 local land trusts, said he was pleased with the decision.

“Maine’s land conservation community welcomes the court’s opinion,” said Glidden. “Land conservation activities strengthen communities throughout Maine, including protecting water supplies, providing recreational access, and keeping land open for farming and forestry.”

Limington’s attorney, Leah Rachin, said the town is disappointed in the ruling and felt it should have been different. It did, however, provide a clear path.

“It’s good to have clarity,” said Rachin. “There has been a lack of clarity for towns,” she said, pointing out that a number of municipalities have a significant amount of property in conservation trusts.

— Senior Staff Writer Tammy Wells can be contacted at 324-4444 (local call in Sanford) or 282-1535, ext. 327 or twells@journaltribune.com.